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TMI Blog2013 (5) TMI 12X X X X Extracts X X X X X X X X Extracts X X X X ..... mmon man to understand as to the nature of deficiency of drawback claim conceived by Adjudicating Authority from a simple reading of show cause notice and annexure thereto to lead defence. Asst. Commissioner noticed that while processing shipping bills queries raised to the exporter resulted in deficiency memo which remained un-replied. On the ground of no reply, he rejected the claim of the appellant. Commissioner without looking into the gravity of the matter under Rule 13 and also to the violation of natural justice, proceeded to decide the issue under Rule 15 of Drawback Rules, 1995 hurriedly burring justice. As the circumstance of Rule 15 has not arisen because the appellant has been directed to resubmit the claim with the requisit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by order dated 17.3.2010. Learned Authority viewed that query raised to the exporter appellant while processing the shipping bills was deficiency memo and when the appellant did not reply to the same drawback claim was deniable and he ordered accordingly. 3. Against above conclusion of denial ordered by Asst. Commissioner the appellant went to the learned Commissioner. That Authority took shelter of Rule 15 of Customs, Central Excise duty and Service Tax Drawback Rules, 1995 and opined that there was expiry of time in making supplemental claim by the appellant under that rule for which the claim was not entertainable. 4. Reading of the order passed by learned Commissioner shows that the appellant faced hardship for misconception of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Therefore, condoning the delay supplementary claim should also be entertained. 6. Heard both sides and perused the documents on record to which our attention was drawn. 7. Reading of the order dated 17.3.2010 passed by the learned Asst. Commissioner it is conceivable that the claim of drawback made by the appellant suffers from deficiency which was brought to the notice of the appellant on 15.01.2010. It appears that annexure A appearing at page 34 of appeal folder was accompanying document to the show cause notice dated 15.10.2010. It is not possible for a common man to understand as to the nature of deficiency of drawback claim conceived by learned Adjudicating Authority from a simple reading of show cause notice and annexure theret ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... im to issue a fresh notice stating clearly deficiency in respect of each shipping bill within 3 months of receipt of this order so that the appellant shall get recourse to natural justice to lead its defence against query relating to each shipping bill for proper consideration of the learned Asst. Commissioner. The appellant shall not waste time seeking adjournment but shall furnish its reply within a month of getting the notice from learned Asst. Commissioner. Learned Asst. Commissioner issuing the notice for hearing shall pass appropriate order with reason dealing with each shipping bill within 3 months of last date of hearing. If such a process is adopted there may not be grievance from either side. Failure to participate in proceedings ..... X X X X Extracts X X X X X X X X Extracts X X X X
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